Supreme Court · 1991 INSC 52 · Decided 19 February 1991
Rajratha Naranbhai MILLS. CO. LTD. v. Sales Tax Officer, Petlad
- Court
- Supreme Court of India
- Citation
- 1991 INSC 52 · [1991] 1 S.C.R. 527
- Case number
- CIVIL APPEAL No. 2891/1977
- Decided
- 19 February 1991
- Bench
- K.N. SAIKIA, M.M. PUNCHHI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act Section 530(J)(a), 530(1)(a), 530(1)
Headnote
THA NARANBHAI MILLS .. CO. LTD. v._ SALES TAX OFFICER, PETLAD FEBRUARY 19, 1991 [K.N. SAIKIA AND M.M. PUNCHHL JJ.] Companies Act, 1956: S. 530(J)(a)-State's claim to priority in relation to sales tax dues from a company in liquidation-Ambit of.· Expression 'having become due and payable creditors to prove their debts or claims and to establish title, if any to determine priority under s. 530(1)(a) of the Companies Act, 1956. The Sales Tax Officer submit- A B c ted a comprehensive claim of sales taX plus penalty and claimed prio- D rity. The liquidator rejected the claim for
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